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Georgia Tax News 2015













Georgia Cyprus Tax Treaty


May 2015
Georgia and Cyprus signed on May 18, 2015 a double tax treaty, DTA, between the two countries.
The DTA will enter into force on January 1, 2016 after being ratified by both countries.


Georgia Tax Rates 2012


February 2012
The personal income tax rate for 2012 is a flat 20% for employment and business income. The corporate income tax rate is 15%. The standard V.A.T. rate is 18%.Businesses with income exceeding GEL 100,000 have to register for V.A.T. purposes.

Georgia Switzerland DTA Entry into Force


August 2011
The DTA between the two countries on taxes on income and capital has entered into force.
The provisions of the DTA will apply to tax withheld on or after January 1 2012. And will apply to other taxes for tax years 2012 onwards.
Source: www.efd.admin.ch


Georgia Singapore Double Tax Treay Comes into Force


July 2010
The double tax treaty, DTA, between Georgia and Singapore came into force on June 28, 2010.
The tax treaty encourages cross-border trade and investments by providing greater clarity on taxing rights and reducing double taxation.
The DTA includes provisions on exemption from witholding taxes for dividends, interest and royalties.
Source : www.iras.gov.sg




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